Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise, shall also be admitted free of import duties.
Purchases are net of sales by households of second-hand vehicles to other institutional sectors. Member States may take either:
(i) a net weight for new cars (gross weight minus the trade-in value of used cars) and a net weight for second-hand cars, or
(ii) a gross weight for new cars (not taking into account the trade-in of used cars), and a weight for second-hand cars including any business sector trade-margin.
